The herald. (Big Stone City, Dak. [S.D.]) 1883-1890, 1887-10-14
DELINQUENT TAXES.
4 LawyeS's Opinion against tho
sale sf Real Estate for Por.
s0nal Taxcs,
Is ioux Falls Press |

, ioux Falls Press
Gentlemen: The question submit.
ted 10 me, viz: whether the county
trsasurers can sell real estate for per.
sonal property taxes. at the annual tax
sales is n question not by any means
free from difficulty, and one which
gives room for difference OF legal
opinion, and will until our supreme
court shall have decided tho matter,
os tho laws thereto can be revised.
Ny opinion upon such investigation
as ! have been able to give, is however,
that they have no sufficient legal war.
rant for 30 doing.
Tho sections OF our statutes which
seem to have any direct weight in de.
termining this matter are these:
Section s. Of chapter on revenue.
which says. mo demand of taxes shall
be necessary. but 1t shall be the duty
Of every; person subject to taxation
under this law TO attend at the treas.
urer's office at the county seat and
pay his taxes; and IL any person ne.
glect 80 to attend and pay his taxes
until after tho lst day OF January
next succeeding the levying Of the
taxes, the treasurer is directed and
required to collect the same by dis
tress and sales. etc.
Section So Of chapter on revenue
which says, and taxes due
from any person upon personal prop.
erty shall be a lien upon any real
property owned by such person. or to
which he may acquire title, etc.
Section 50 of chapter on revenue,
which says: The treasurer shall
continue to receive payment OF all
taxes after the lst day OF January
npon the above terms until collected
by distress and sale.
Soc. 90 Of the chapter on revenue,
which says:
"Whenever In tho collection OF any
district, town. city or local tax which
may have been levied according to
| law the collector is not able to make
the tax BY distress. and sale OF per.
sonal property. and real estate IS to
be sold for the same, etc. etc. :
Section 81 lId.). which prescrlbes
tho notice to be given by the treas
uror on tho sale Of real property, ana
then Gays:
.Such notice shall contain the noti'
fication that nll lands on which the
| taxes Of tho proceeding year tnan'ng
| i'll remain unpaid. will be sold, etc.
| Section 81 ld.) which says: the
treasurer Is directed to ofte. at puoilc
sale all lands, town lois
or other real property which shall Dc
liable for taxes Of any description Tor
tho proceeding year or years ana
which shall remain due and unpaid
etc.'
! Section s. (Id) and = Ga. when
prescribe the forms OF the treasurer
certificate aud decd to property soiu
for taxes. j., ,os :,
Chapter 25 OF the special laws y
1885. which l will refer to inr.he' ~
! by thes. quotations it will DO seen
|. That taxes upon personally "ie
made ! lion upon land. Section %. !,
2 That no demand for taxes sha''
be necessary. Section S.
| !. That il taxes are unpaid - a.
II. next succeeding their le.'' -. ~
treasurer shall proceed to collec' "
distress (same section), and tins Seo'
ton further provides that when " pe',
.on has personal property only anu
IN. treasurer believes that ne Is aoo".
- leave the county. he may p1oce'u
- collect the tax BY distress .. any
time after the tax duplicate IS ~ n,s
hand. Distress is = term appl'c"o'o
solely 70 the taking Of personal P'op
erty. =. r-om Janu.
ary TO Februry !. intervenes u.. 81,
~. ,im. when tho treasurer IS 20 ,o', -,
lect BY distress and the '.A' M taxas.
ran. ran, estate becomes liable for ia 'a11,. 80
sections 81. 5s and 81 pffse'.,' i.s.a Sec.
method Of collecting BY distress .,,,l, a.ll
,ion 50 says that the treasurer 1e ,as.. s"a..
; continue to receive payment = ala